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Showing 571–580 of 67067 articles for “Art. I-a sexies-0 bis”
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
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